Riverbed Inc.'s $10par value common stock is actively traded at a market price of $15per share. Riverbed issues5,200shares to purchase land advertised for sale at $90,000.

Journalize the issuance of the stock in acquiring the land. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)